The analysis provided in support of the Review Commission's recommendations is based on discussions by Commission members as well as information that may be provided to the Commission by third parties, and does not necessarily reflect the opinion or judgment of any individual Commission member.
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Bill # |
Description |
Recommendation Date |
The
Bill authorizes the creation of a sales tax exemption for purchases of
teaching materials including professional development materials for teachers
or teaching staff of preschool through grade 12 schools in New Jersey. |
12/18/01 |
|
The Bill authorizes the creation of a new UEZ in Beverly City, Burlington
County. |
12/18/01 |
|
Amends
the exemption provided in N.J.S.A. 54:32B-8.15 to include the sale of
returnable plastic containers and pallets. |
08/13/01 |
|
Establishes
a week-long tax holiday during the last week of July 2001, during which
sales of personal computers for non-business use will be exempt from sales
and use tax. Also establishes a one-day tax holiday on July 31, 2001,
when sales of any item of tangible personal property for non-business
use will be exempt from sales and use tax. |
08/13/01 |
|
This
bill would authorize a refund of sales and use tax paid with respect to
certain costs incurred in the rehabilitation of historic property. In
addition, other state tax benefits would be enacted that are outside the
scope of this review. |
05/30/01 |
|
This
bill provides a sales and use tax exemption for credit unions that are
chartered under the laws of the State of New Jersey. (Identical Bill A-3161)
|
03/29/01 |
|
This
bill would make State-chartered credit unions exempt from sales and use
tax as long as federally chartered credit unions are exempt. |
03/29/01 |
|
This
bill would allow certified vendors in certain downtown business districts
to collect 3% sales tax. |
03/22/01 |
|
Provides
for exemption from sales and use tax of receipts from retail sales of
a personal computer for non-business use to an individual purchaser when
the sale is made during an exclusion period. Provides definitions. Provides
definitions for exemption from sales and use tax of receipts from retail
sales of school supplies, school equipment, and school-related items sold
to a consumer during the exclusion period. Provides that the director
of the Division of Taxation can promulgate regulations in consultation
with the Commissioner of Education in order to implement the provisions
of this bill. |
03/28/01 |
|
This
bill provides a sales and use tax exemption for credit unions that are
chartered under the laws of the State of New Jersey. |
03/28/01 |
|
(1)
Broadens the applicability of the medical exemption. (2) Extends the scope
of the exemption by exempting sales of all other "health care equipment
and supplies." (3) Clarifies the exemption and makes some minor structural
changes in the provision. |
03/28/01 |
|
Exempts
the sale of child restraint systems for use in motor vehicles, provided
that they meet the most recent federal safety standards |
03/28/01 |
|
(1)
Provides a sales tax exemption for sales of tangible personal property
for non-business use to individual holiday purchasers during the exclusion
period. (2) Excludes motor vehicles, alcoholic beverages, cigarettes and
energy from this exemption. (3) Defines "exclusion period" and "individual
holiday purchasers." |
03/28/01 |
|
Provides
sales and use tax exemption for purchases of equipment used directly and
exclusively to prevent, control or eliminate air, water or solid or hazardous
waste pollution generated as a by-product of manufacturing, industrial,
commercial or agricultural processes or services. |
03/28/01 |
|
This
bill provides a sales tax exemption for sales of tangible personal property
for non-business use to individual back-to-school purchasers made during
the exclusion period but excludes motor vehicles, alcoholic beverages,
cigarettes and energy from this exemption. |
03/28/01 |
|
|
|
Broadens the exemption for school textbooks to include "recommended" books,
in addition to books designated as "required" textbooks by an educational
institution. |
02/22/01 |
The bill would provide a sales and use tax exemption for certain sales
to nonprofit homeowners' associations of energy and of certain services
which they are required to provide for the common areas of a real estate
community. |
02/22/01 |
|
The bill would amend the Sales and Use Tax Act to exempt sales at concession
stands in, or on the grounds of, State-owned veterans' homes. |
02/22/01 |
|
This bill exempts certain sales made by rural electric cooperatives from
the sales and use tax and corporation business tax. Currently, Sussex
Rural Electric is the only electric cooperative in the state. |
02/26/01 |
|
The bill provides for a sales and use tax rebate and pass-through of cost
savings to residential purchasers of natural gas and the transportation
service, between November 1, 2000 and March 31, 2001. |
02/26/01 |
|
Extends the life of an Urban Enterprise Zone after the expiration of its
third five year period of designation as such if the municipality has
a stated unemployment rate or is contiguous to a Zone that meets that
unemployment test. Also authorizes an additional joint Zone that would
apply to North Wildwood City, Wildwood City, Wildwood Crest Borough and
West Wildwood Borough in Cape May County. |
02/26/01 |